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Terms Used In Utah Code 26B-7-506

  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • Tobacco retailer: means a person that is required to obtain a tax commission license. See Utah Code 26B-7-501

     The regulation of a tobacco retailer is an exercise of the police powers of the state, and through delegation, to other governmental entities.